Under the BEPS Action 6 minimum standard on treaty shopping, members of the OECD/G20 Inclusive Framework on BEPS have committed to strengthen their tax treaties by implementing anti-abuse measures. This report reflects the outcome of the fourth peer review of the implementation of the BEPS Action 6 minimum standard on treaty shopping. It includes the aggregate results of the review and data on tax treaties concluded by each of the 139 members of the OECD/G20 Inclusive Framework on BEPS on 31 May 2021, and also contains the jurisdictional section for each member. This is the first peer review process governed by a revised peer review methodology.
Prevention of Tax Treaty Abuse – Fourth Peer Review Report on Treaty Shopping
Inclusive Framework on BEPS: Action 6
Report
OECD/G20 Base Erosion and Profit Shifting Project
![](/adobe/dynamicmedia/deliver/dm-aid--69974fde-512a-4245-8afc-e52923be074a/3dc05e6a-en.jpg?quality=80&preferwebp=true)
Share
Facebook
Twitter
LinkedIn
Abstract
In the same series
-
Report13 December 2023